They are wrong ... ask them to site the IRS rev code they are referring to : https://www.nolo.com/legal-encyclopedia/tax-deductions-vacant-lands.html
Your deduction of state and local income, sales, and property taxes is limited to a combined total deduction of $10,000 ($5,000 if married filing separately). You may be subject to a limit on some of your other itemized deductions also. Please refer to the Form 1040 Instructions (PDF) and Topic No. 501 for the limitations.
